1.   -- He also would end the tax penalty on married couples, allowing them to divide their incomes, and would permit unmarried taxpayers to use lower brackets.

2.   But GOP lawmakers complained that the Democratic plan, which relied on raising the limit on a tax exemption, was too complex for most taxpayers to use.

3.   But the IRS says taxpayers can use them now.

4.   But to be eligible, taxpayers must use their home offices exclusively and regularly for business.

5.   Currently, taxpayers must use the U.S. Postal Service if they want to ensure that their tax returns get to the IRS on time.

6.   However, because electronic returns are typically used by taxpayers who expect refunds, the chance of penalties is remote.

7.   Taxpayers can use the HOPE credit for themselves, their spouses or dependents.

8.   Taxpayers use such loans to get their money in days instead of weeks.

9.   Taxpayers can use the cards to get cash from automated teller machines or buy everything from cars to consumer goods to airline tickets at discounts from participating companies.

10.   The IRS allows taxpayers to use this figure to calculate the deduction for travel in a personal automobile in the course of business.